Mario Mandzukic to Arsenal Transfer Rumours Emerge, Gunners Set to Make Late Bid

Mario Mandzukic has emerged as a late January transfer target for Arsenal with the Atletico Madrid striker reportedly unsettled in the Spanish capital.

According to Ben Jefferson in the Express, the Gunners are set to go head-to-head with Manchester City in a late battle for the Croatian star as the January transfer window draws to a close.

Jefferson suggests that the Sky Blues are set to bid £26 million for Mandzukic, with Arsenal potentially prepared to match such a transfer fee to sign a long-rumoured target of theirs.

The 28-year-old only moved to Atleti in the summer from Bayern Munich, but Fernando Torres' recent return has reportedly provided unwelcome competition for the striking spots in Diego Simeone's setup.

Indeed, Torres' fine form since returning to his former club may potentially see Atletico allow Mandzukic to depart if the right offer comes in.

However, while Mandzukic's quality would make him a fine addition to the Arsenal squad—to any squad for that matter—a January switch to the Emirates seems highly unlikely.

To start with, Arsene Wenger already has a wealth of attacking talent at his disposal, per B/R UK's James McNicholas below:

With Olivier Giroud the preferred man up top and the likes of Alexis Sanchez and Theo Walcott forming a tremendous forward unit around the Frenchman, Mandzukic would be an unnecessary signing. 

Equally, Mandzukic's effective play for Atletico both make him attractive to other clubs and make it very unlikely that Simoene would let him go.

He has netted eight league goals in 17 games this season, per WhoScored.com, and excels in providing invaluable link-up play for those around him, particularly star man Antoine Griezmann, per Spanish football writer Chris Moar:

"

Mandzukic/Griezmann is becoming one of the better partnerships in Europe. Understanding, cohesion & movement is on a different level.

— Chris (@MoarFootball) January 24, 2015"

Arsenal have made their significant signing of the current window by bringing in a much-needed centre-back in the shape of Gabriel Paulista from Villarreal, per the club's website.

That is highly likely to be the end of things transfer-wise for Wenger, historically not a manager who spends big very often.

Mandzukic may well be a target again for the Gunners in the future, but an imminent move for the Croatian striker seems highly unlikely.